10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a picture from Poland.
Issued January 11, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81358 (January 11, 2000)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The sample will be returned to you as requested. The submitted sample is a picture measuring approximately 43” x 27” x 5” including the wooden frame. The article features 3-dimensional leather elements that are glued onto the painting creating the picture or scene. Although requested, no resume was supplied on the artist and no information was supplied on the number of pieces that will be created.
CBP rationale
The applicable subheading for the picture will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.
Full text
NY F81358 January 11, 2000 CLA-2-42:RR:NC:3:353 F81358 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Thomas Forman 5101 N. East River Rd., Apt.2E Chicago, IL 60656 RE: The tariff classification of a picture from Poland. Dear Mr. Forman: In your letter dated November 28, 1999, received in this office December 23, 1999, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a picture measuring approximately 43” x 27” x 5” including the wooden frame. The article features 3-dimensional leather elements that are glued onto the painting creating the picture or scene. Although requested, no resume was supplied on the artist and no information was supplied on the number of pieces that will be created. The applicable subheading for the picture will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a leather notebook cover from Spain
The tariff classification of a leather strap, a metal clip, a textile strap, and a dust bag from China
The tariff classification of a leather charm from Moldova
The tariff classification of a leather boot cuff from Italy
The tariff classification of a lanyard
The tariff classification of knee pads from China
The tariff classification of a child’s tool belt with pencils from China
The tariff classification and country of origin determination of an unfinished leather vest from Pakistan.
The tariff classification of decorative braids and trimming from China, Taiwan, and India
The tariff classification of a Dream Catcher Kit from China.
Follow F81358
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.